Ram Narayan Sah v. UOI (2024) 299 Taxman 276/ 340 CTR 505 (Gau.)(HC)

S. 151A : Faceless assessment of income escaping assessment-Notice reflecting name of concerned Income tax Authority-Department was to be directed to withdraw impugned notice and issue fresh notice if permissible under law as per scheme read with section 151A [S. 144B, 147,148,148A Art. 226]

A notice under section 148 was issued upon assessee. In notice, name of Income Tax Officer who was Assessing Officer had been reflected.  On writ it is contended that notices are required to be issued in an automated manner without there being any interface between department and assessee. Notice reflecting name of concerned Income Tax Officer was contrary to provisions of section 151A and schemes framed thereunder, whereby Income Tax Authority was required to undertake these proceedings in a ‘faceless’ manner.Accordingly, department was to be directed to withdraw impugned notice and issue fresh notice if permissible under law as per scheme read with section 151A. Notification No. 18/2022, dated 29-03-2022